晚清復進口稅制度研究
發(fā)布時間：2018-10-19 15:35
【摘要】：復進口稅是指對外籍船舶載運中國土貨從一個通商口岸運赴另一個通商口岸所征繳的進口稅,因進口時納稅稅率為出口稅率的一半,又稱復進口半稅。它是列強為攫取沿海土貨貿(mào)易權(quán)益,發(fā)展航運力量,抵制中國沿海的貿(mào)易通過稅而強加給中國的一種國內(nèi)通過稅。這一稅制從開始確定到征收、擴展經(jīng)歷了一個復雜的歷史過程。 它的確立使得外船在中國沿岸從事土貨轉(zhuǎn)運貿(mào)易合法化,破壞了原有的稅收制度,分割了地方財權(quán),更為嚴重的是直接導致了中國沿海帆船航運業(yè)的沒落。但復進口稅的開征也為晚清經(jīng)濟注入了新的因素,促進土貨貿(mào)易的發(fā)展。 復進口稅對晚清社會經(jīng)濟影響的這種雙重性質(zhì),正是當時特殊社會環(huán)境下不可避免的一種特點。
[Abstract]:Re-import duty refers to the import duty levied on foreign ships carrying Chinese local goods from one trade port to another, because the tax rate is half of the export tax rate, which is also called the re-import half tax rate. It is a kind of domestic tax imposed by the great powers to seize the trade rights and interests of the coastal land goods, to develop the shipping power, and to resist China's coastal trade tax. This tax system from the beginning to levy, expansion experienced a complex historical process. Its establishment makes it legal for foreign ships to engage in land and cargo transportation trade along the coast of China, destroys the original tax system, divides the local financial power, and, more seriously, directly causes the decline of China's coastal sailing industry. However, the imposition of import duties also injected new factors into the economy of the late Qing Dynasty and promoted the development of local trade. The dual nature of the influence of the complex import duty on the social economy in the late Qing Dynasty was an inevitable feature under the special social environment at that time.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：K252;F812.9
本文編號：2281562
[Abstract]:Re-import duty refers to the import duty levied on foreign ships carrying Chinese local goods from one trade port to another, because the tax rate is half of the export tax rate, which is also called the re-import half tax rate. It is a kind of domestic tax imposed by the great powers to seize the trade rights and interests of the coastal land goods, to develop the shipping power, and to resist China's coastal trade tax. This tax system from the beginning to levy, expansion experienced a complex historical process. Its establishment makes it legal for foreign ships to engage in land and cargo transportation trade along the coast of China, destroys the original tax system, divides the local financial power, and, more seriously, directly causes the decline of China's coastal sailing industry. However, the imposition of import duties also injected new factors into the economy of the late Qing Dynasty and promoted the development of local trade. The dual nature of the influence of the complex import duty on the social economy in the late Qing Dynasty was an inevitable feature under the special social environment at that time.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：K252;F812.9
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